Extended
21stories
September 2026
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Foreign TradeRaw-sugar TRQ holders get till 15 October to surrender unused quantity
15 OctExtendedHolders of the tariff rate quota for raw sugar may surrender any unused quantity up to 15 October 2026, on paying 0.5% of the CIF value of what they surrender.
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Foreign TradeMinimum Import Price on Sulfadiazine API extended to 30 November 2026
₹1,774ExtendedThe ₹1,774 per kg floor on the CIF value of imported Sulfadiazine API continues up to 30 November 2026 on the same terms.
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Foreign TradeMinimum Import Price on ATS-8 extended to 30 November 2026
USD 111ExtendedThe USD 111 per kg floor on the CIF value of imported ATS-8, a Chapter 29 chemical, continues up to 30 November 2026 on the same terms.
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Foreign TradeMinimum Import Price on virgin multi-layer paper board extended to 31 March 2027
₹67,220ExtendedThe ₹67,220 per MT floor on the CIF value of imported virgin multi-layer paper board continues for another six months. All other terms stay the same.
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Foreign TradeRELIEF Component II window for exporters extended to 31 March 2027
31 March 2027ExtendedThe eligibility and validity criteria under Component II of the RELIEF intervention now run up to 31 March 2027, for shipments meant for delivery or transshipment under the intervention.
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Foreign TradeRoDTEP continues till 31 December 2026. Rates and caps stay as they are.
31 December 2026ExtendedDGFT has kept the export remission scheme open for another three months. It covers DTA units, Advance Authorisation holders, SEZ units and EOUs, at the Appendix 4R and 4RE rates that applied on 30 September.
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Foreign TradeRoSCTL scheme for apparel, garments and made-ups extended for three months, 1 October to 31 December 2026, at existing rates
RoSCTL till 31 December 2026ExtendedThe Ministry of Textiles has extended the RoSCTL Scheme for exports of apparel/garments and made-ups for a further three months, from 1 October to 31 December 2026, at the existing rates and under the prevailing guidelines. The Ministry says the Scheme benefited more than 15,400 exporters during 2025–26, most of them MSMEs.
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Foreign TradeRaw sugar: 10 lakh MT duty-free TRQ up to 31 October 2026; surrender of unutilised quota now allowed till 15 October 2026 — DGFT Notification No. 31/2026-27 and Public Notices
Surrender TRQ by 15 Oct 2026ExtendedDGFT allowed import of 10 lakh MT of raw sugar duty-free under a Tariff Rate Quota up to 31 October 2026, with a one-time option to convert Advance Authorisations under SION E-52 to the TRQ. A series of public notices set the modalities; the latest, of 30 September 2026, lets TRQ holders surrender unutilised quantity up to 15 October 2026 on payment of 0.5% of CIF value.
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Foreign TradeMinimum Import Price on ATS-8 and Sulfadiazine API extended up to 30 November 2026: DGFT Notifications No. 39/2026-27 and 40/2026-27
MIP till 30 Nov 2026ExtendedTwo DGFT notifications of 30 September 2026 extend Minimum Import Price conditions on Chapter 29 items up to 30 November 2026: USD 111 per kg (CIF) on ATS-8, and ₹1,774 per kg (CIF) on Sulfadiazine API. All other terms of the original notifications stay the same.
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Foreign TradeMinimum Import Price of ₹67,220 per MT on Virgin Multi-layer Paper Board extended up to 31 March 2027: DGFT Notification No. 38/2026-27
MIP ₹67,220/MT till 31 Mar 2027ExtendedDGFT has extended the Minimum Import Price condition on Virgin Multi-layer Paper Board (five ITC (HS) codes under Chapter 48) for six months, up to 31 March 2027. The MIP stays at ₹67,220 per MT on CIF value, with all other terms as in Notification No. 26/2025-26 dated 22 August 2025.
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Foreign TradeRELIEF Component II timelines extended up to 31 March 2027 for exporters hit by West Asia disruption: DGFT Notification No. 37/2026-27
RELIEF till 31 March 2027ExtendedDGFT has extended the eligibility and validity criteria under Component II of the RELIEF intervention (Resilience & Logistics Intervention for Export Facilitation) up to 31 March 2027, for shipments meant for delivery or transshipment under the intervention. Component II is about ECGC cover for shipments to the specified regions.
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Foreign TradeRoDTEP scheme continued up to 31 December 2026 at existing rates and value caps: DGFT Notification No. 41/2026-27
RoDTEP till 31 Dec 2026ExtendedDGFT has notified that the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme will continue up to 31 December 2026 for exports by DTA units, Advance Authorisation holders, SEZ units and EOUs. The rates and value caps in Appendix 4R and Appendix 4RE, as applicable on 30 September 2026, stay unchanged.
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Income TaxAudit-case ITR for AY 2026-27 can now be filed till 21 November 2026; audit report date moves to 21 October
21 November 2026ExtendedCBDT has extended the return due date for persons subject to audit from 31 October 2026 to 21 November 2026. The specified date for the audit report moves from 30 September to 21 October 2026.
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InsolvencyPersonal guarantor insolvency: last date for PGIRP forms extended to 31 December 2026
31 December 2026ExtendedIBBI has further extended the deadline for electronic forms PGIRP-1 to PGIRP-6 from 30 September to 31 December 2026. Penalties for delayed submission or modification will be levied only after that date.
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Income TaxValuers and authorised income-tax practitioners: date in rules 246 and 256 moved to 31 March 2027; Forms 169 and 171 replaced
31 March 2027ExtendedThe Income-tax (Fourth Amendment) Rules, 2026 replace “30th September, 2026” with “31st March, 2027” in rule 246(4) and rule 256(4), and substitute the application forms for registration as a valuer and as an authorised income-tax practitioner.
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SEBIAngel Funds registered on or before 10 September 2025 get till 31 March 2027 to move to Accredited Investors only: SEBI relaxes the timeline
Now till 31 March 2027ExtendedSEBI has extended the transitional period for Angel Funds registered on or before 10 September 2025 to comply with the Accredited Investor mandate. The date moves from 8 September 2026 to 31 March 2027. Until then such funds cannot offer investment opportunities to more than 200 non-Accredited Investors, and after it they cannot accept contributions from non-Accredited Investors.
August 2026
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Company LawMCA extended the Companies Compliance Facilitation Scheme, 2026 a second time — up to 15 September 2026
15 September 2026ExtendedGeneral Circular 04/2026 dated 31 August 2026 extended CCFS-2026 from 31 August to 15 September 2026 on representations from stakeholders. All other terms of the Scheme stayed unchanged.
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Trademark & IPIP Office’s mandatory e-KYC: last date was 30 September 2026, and the notice called it the final extension
e-KYC: 30 Sept was finalExtendedBy a public notice dated 31 August 2026, the Office of the CGPDTM moved the last date for completing mandatory e-KYC from 31 August to 30 September 2026 and said no further extension would be granted. That date has now passed. An earlier notice had warned of inconvenience or disruption in availing the Office’s services.
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CustomsTelevision sets: compliance with IS 18112:2022 under the Compulsory Registration Order deferred to 26 January 2027 — CBIC Instruction 14/2026-Customs
Now 26 January 2027ExtendedCBIC has told Customs officers that MeitY, by Notification S.O. 4182(E), has extended the date for compliance with IS 18112:2022 for television sets under the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021. The requirement, due from 26 July 2026, now applies from 26 January 2027.
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Foreign TradeTRQ applications: India–UK CETA last date extended to 9 August 2026 (Public Notice 26/2026-27); India–Oman CEPA window for FY 2026-27 was 4–19 August (Public Notice 24/2026-27)
TRQ: UK CETA, Oman CEPAExtendedTwo DGFT public notices on Tariff Rate Quota. Public Notice 26/2026-27 extended the last date for online TRQ applications under the India–UK CETA for CY 2026 up to 9 August 2026. Public Notice 24/2026-27 invited TRQ applications under the India–Oman CEPA for FY 2026-27 from 4 to 19 August 2026 on 30 tariff lines, with product-specific documents for marble and PET flakes.
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